COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 17 of 40

Tribunals and Commissions24 Aug 2021Allowed

M/s.Bank Of India Vs Commissioner Of Customs (Chennai-VII)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0078

Customs Act, 1962 — Section 72, 111(j), 112(a)Foreign Exchange Management Act, 1999 — Section 8Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 — Regulation 8, 9, 13

Tribunals and Commissions24 Aug 2021Allowed

M/s. Intersales Vs Commissioner Of Central Excise, Bangalore-II

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0058

Customs Act, 1962 — Section 45, 47, 48, 112(a), 129BCustoms, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 41Customs Valuation (Determination of value of Imported Goods) Rules, 2007 — Rule 10(1)(b)

Tribunals and Commissions23 Aug 2021Allowed

M/s Niranjan Paints Pvt. Ltd. Vs Commissioner Of Customs, Nhava Sheva-III

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0103

Customs Act, 1962 — Section 23, 27A, 27(2)

Tribunals and Commissions23 Aug 2021Allowed

M. Arul Prakasam And Ors. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0076

Tribunals and Commissions23 Aug 2021Dismissed

Commissioner Of GST And Central Excise Vs M/s. Zylog Systems Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0075

Cenvat Credit Rules, 2004 — Rule 5Central Excise Act, 1944 — Section 11B

Tribunals and Commissions23 Aug 2021Allowed

M/s. Icomm Tele Ltd. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0074

Insolvency and Bankruptcy Code, 2016 — Section 7, 13, 30(2), 30(6), 31(1)Insolvency And Bankruptcy Board Of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 — Regulation 37, 38, 38(1A), 39(4)

Tribunals and Commissions23 Aug 2021Allowed

M/s. Unimech Industries Pvt. Ltd. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0073

Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 — Rule 6Central Excise Rules, 2002 — Rule 4, 6, 8

Tribunals and Commissions23 Aug 2021Allowed

M/s Case New Holland Construction Equipment (I) Pvt. Ltd. Vs Commissioner of Central Excise, Ujjain

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0027

Central Excise Tariff Act, 1985 — Chapter 84Cenvat Credit Rules, 2004 — Rule 2(1)Central Excise Act, 1944 — Section 4

Tribunals and Commissions20 Aug 2021Allowed

M/s. Warana Ajara Sakhar Udyog Vs Commissioner Of Central Excise, Kolhapur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0102

Cenvat Credit Rules, 2004 — Rule 6, 6(3)(i)Central Excise Act, 1944 — Section 2(d), 2(f)

Tribunals and Commissions19 Aug 2021Allowed

M/s Nasir Mohd Rawat Contractor Vs Commissioner Of CE And ST, Shimla

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0115

Finance Act, 1994 — Section 73(3)

Tribunals and Commissions19 Aug 2021Allowed

Tata Motors Limited Vs Commissioner Of CGST, Faridabad

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0114

Cenvat Credit Rules, 2004 — Rule 2(l), 15Finance Act, 1994 — Section 66E, 77Service Tax Rules, 1994 — Rule 4

Tribunals and Commissions19 Aug 2021Allowed

Omega Healthcare Management Services Pvt. Ltd. Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0057

Finance Act, 1994 — Section Section 73(1)Cenvat Credit Rules, 2004 — Rule 2(l), 14

Tribunals and Commissions19 Aug 2021Allowed

Kirloskar Toyota Textile Machinery Pvt. Ltd. Vs Commissioner of Central Tax, Bengaluru South GST Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0056

Cenvat Credit Rules, 2004 — Rule 3(7)Central Excise Act, 1944 — Section 11BCentral Goods and Services Tax Act, 2017 — Section 140(1), 142, 142(6)(a), 174(2)(c)

Tribunals and Commissions19 Aug 2021Allowed

Hindustan Zinc Limited Vs Commissioner Of CGST Excise Customs, Udaipur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0026

Cenvat Credit Rules, 2004 — Rule 2(l), 2(l)(A), 2(l)(a)(A), 2(l)(A)(b), 2(l)(ii), 14Central Excise Tariff Act, 1985 — Chapter 26Finance Act, 1994 — Section 65(105)

Tribunals and Commissions18 Aug 2021Allowed

Boistadt India Ltd. And Ors. Vs CG And ST- Jammu

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0113

Tribunals and Commissions18 Aug 2021Disposed Of

M/s. 24/7 Customer Pvt. Ltd. Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0055

Cenvat Credit Rules, 2004 — Rule 5

Tribunals and Commissions18 Aug 2021Allowed

M/s Divya Sree R O W Projects L L P Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0054

Cenvat Credit Rules, 2004 — Rule 2(a)(A), 2(a)(B), 2(p), 14Finance Act, 1994 — Section 65(105)(zzzh), 66D, 66E(b), 66E(h), 73(1), 78Service Tax Determination of Value Rules, 2006 — Rule 2A

Tribunals and Commissions18 Aug 2021Allowed

M/s Sairadha Developers Vs C.E, S.T-Commissioner Of Central Excise And Central Tax, Mangalore Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0053

Finance Act, 1994 — Section Section 76, 78Cenvat Credit Rules, 2004 — Rule 2(1), 3(4), 6, 6(3A)Central Excise Act, 1944 — Section 11A

Tribunals and Commissions18 Aug 2021Disposed Of

Chamundi Textiles (Silk Mills) Limited Vs Commissioner Of Customs, Bangalore

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0052

Customs Act, 1962 — Section 30, 41, 149

Tribunals and Commissions18 Aug 2021Disposed Of

Suvikram Plastex Pvt Ltd Vs Commissioner Of Central Tax, Bengaluru North West

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0051

Cenvat Credit Rules, 2004 — Rule 14, 14(1)(ii), 15, 15(2)Central Excise Act, 1944 — Section 11A, 11AA, 11AC(1)(c)Central Goods and Services Tax Act, 2017 — Section 140